Philippines TAX TREATIES with Taiwan

Email: mnl4ww@evershinecpa.com
or
Contact by Viber or Skype during working hours of the Philippines time zone.
For Philippines going-out cases, the coordinator window will be:
Manila Branch of Evershine BPO Service Corp. in Taiwan
Project Manager Meiling Wu, who speaks both English and Tagalog.
Viber: +886966173105
Skype: wumeiling25

Tw-Q-10:
台灣母公司在菲律宾是否可以依DTA申請沒有常設機構(PE)下零稅率?
Taiwan Parent Company, can apply for zero tax rate without PE under DTA in the Philippines?

Tw-A-10:
No.
Taiwan has no effective DTA with Philippines.
In June 2002, the Philippines and Taiwan have signed an agreement designed to prevent double taxation of income and promote trade and investment between the two countries.
However, they are not yet in force at the time of writing.

Tw-Q-20:
台灣母公司在菲律宾設立了菲律宾子公司， 台灣母公司替子公司服務收入能否申請零稅率?
When Taiwan Parent Company as an Investor, set up a Philippines subsidiary, and provide services from Taiwan to Philippines Subsidiary, can apply for zero tax rate without PE under DTA in the Philippines?

Tw-A-20:
No.
Taiwan has no effective DTA with Philippines.
In June 2002, the Philippines and Taiwan have signed an agreement designed to prevent double taxation of income and promote trade and investment between the two countries.
However, they are not yet in force at the time of writing.

Tw-Q-30

菲律宾依DTA沒有PE下零稅率申請的程序為何?
What is the procedure for the Philippines to apply for a zero tax rate under DTAA without PE?

Tw-A-30
Taiwan has no effective DTA with the Philippines.
In June 2002, Philippines and Taiwan have signed an agreement designed to prevent double taxation of income and promote trade and investment between the two countries.
However, they are not yet in force at the time of writing.

Tw-Q-40
台灣母公司有菲律宾來源所得的各項所得扣繳稅率為何?
When Taiwan Resident company having Philippines domestic sourced income, what are the withholding tax rates for various incomes in the Philippines?

Tw-A-40:
Corporations engaged in business are required to withhold the appropriate tax on income payments to non-residents, generally at the rate of 25% in the case of payment to non-resident foreign corporations.

Withholding Tax Rate

These are general rates and applicable to concerning countries with whom the Philippines does not have a Double Taxation Agreement (DTA).
Business Profits – 25% (Note 1)
Dividend – 15%
Interest (loan) – 20%
Royalties fee – 25%
Technical services – 25% (Note 1)
Professional services – 25% (Note 1)

Notes:

1. Payments for services are subject to the 25% withholding tax where the services are performed in the Philippines.
   Services performed outside the Philippines are not subject to the withholding tax.

Tw-Q-50
當台灣稅務居民有菲律宾來源所得，依DTA優惠稅率申請的程序為何?
When Taiwan Tax Resident having Philippines domestic sourced income, what is Philippine’s application procedure based on the DTA preferential tax rate?

Tw-A-50:
Taiwan has no effective DTA with Philippines.
In June 2002, Philippines and Taiwan have signed an agreement designed to prevent double taxation of income and promote trade and investment between the two countries.
However, they are not yet in force at the time of writing.

Summary of Tax Treaty between Philippines and Taiwan

Taiwan has no effective DTA with the Philippines.
In June 2002, the Philippines and Taiwan have signed an agreement designed to prevent double taxation of income and promote trade and investment between the two countries.
However, they are not yet in force at the time of writing.

Please be aware below Warning:
The above contents are digested by Evershine R&D and Education Center in October 2021.
Regulations might be changed as time goes forward and different scenarios will adopt different options.
Before choosing options, please contact us or consult with your trusted professionals in this area.

Contact Us

Manila Evershine BPO Service Limited Corp.
E-mail: mnl4ww@evershinecpa.com
or
Contact by Viber or Skype in working hours of Philippines time zone.
For Philippines going-out cases, the coordinator window will be:
Manila Branch of Evershine BPO Service Corp. in Taiwan
Project Manager Meiling Wu , who speak in both English and Tagalog.
Viber: +886966173105
Skype: wumeiling25

or
For how to exchange data files between your Finance Accounting System and Evershine Cloud Accounting Information System,
please send an email to HQ4mnl@evershinecpa.com
Dale Chen, Principal Partner/CPA in Taiwan+China+UK will be accountable for your case.
Email address:dalechen@evershinecpa.com
linkedin address:Dale Chen

Additional Information

Evershine CPAs Firm Headquarters
6th Floor 378 Chang Chun Rd., Taipei City, Taiwan ROC
Partner Kerry Chen, USA Graduate School and a well-English speaker
Tel No.: +886-2-27170515 ext. 105
Mobile: +886-939357000
Email: kerrychen@evershinecpa.com
Skype: oklahomekerry

Evershine has 100% affiliates in the following cities:
Headquarter, Taipei, Xiamen, Beijing, Shanghai, Shanghai,
Shenzhen, New York, San Francisco, Houston, Phoenix Tokyo,
Seoul, Hanoi, Ho Chi Minh, Bangkok, Singapore, Kuala Lumpur,
Manila, Dubai, New Delhi, Mumbai, Dhaka, Jakarta, Frankfurt,
Paris, London, Amsterdam, Milan, Barcelona, Bucharest,
Melbourne, Sydney, Toronto, Mexico

Other cities with existent clients:
Miami, Atlanta, Oklahoma, Michigan, Seattle, Delaware;
Berlin, Stuttgart; Prague; Czech Republic; Bangalore; Surabaya;
Kaohsiung, Hong Kong, Shenzhen, Donguan, Guangzhou, Qingyuan, Yongkang, Hangzhou, Suzhou, Kunshan, Nanjing, Chongqing, Xuchang, Qingdao, Tianjin.

Evershine Potential Serviceable City (2 months preparatory period):
Evershine CPAs Firm is an IAPA member firm headquartered in London, with 300 member offices worldwide and approximately 10,000 employees.
Evershine CPAs Firm is a LEA member headquartered in Chicago, USA, it has 600 member offices worldwide and employs approximately 28,000 people.
Besides, Evershine is Taiwan local Partner of ADP Streamline ®.
(version: 2024/07)
Please send email to HQ4mnl@evershinecpa.com

More City and More Services please click Sitemap